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Corporations - Facts and figures - Social taxes
Altexis is an independent law firm specialized in tax advice to French and foreign companies in diverse industries and services sectors. Altexis also advises selected individuals with respect of estate management, cross border personal income tax issues, French wealth tax and French driven individual’s tax audits.
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SOCIAL TAXES |
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This chapter is not exhaustive and is limited to broadly outline the tax consequences of the main events occurring when doing business in France. It does not constitute a tax advice or a client - attorney relationship. Materials are not suitable for tax analysis. Visitors are invited to consult a tax lawyer before taking any decision.
 Social taxes "CSG/CRDS"
Social taxes on salaries (As of February 28, 2005)
 Social taxes "CSG/CRDS"
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CSG
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CRDS
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Salaries
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Total
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Rate
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7.50%
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0.50%
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8%
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Tax deductible rate
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5.10%
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0%
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Basis
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98.25% of gross salary
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98.25% of gross salary
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Substitution Revenues
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Total
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Rate (unemployment benefits / retirement pension)
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6.2% / 6.60%
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0.50%
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6.7% / 7.1%
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Tax deductible rate
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3.8% / 4.2%
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0%
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(Up to date on March 15th, 2012)
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Passive income
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CSG
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CRDS
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Social withdrawal
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Additional tax
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Total
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Rate
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8.2%
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0.50%
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5.4%
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1.4%
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15.5%
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Deductible share
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5.80%*
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0%
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0%
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0%
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(Up to date on March, 15th 2012)
* CSG on capital gain taxed at a flat rate excluded.
Social taxes on salaries (As of March 15th, 2012)
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Applicable regime
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Global
rate
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Employer
rate
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Employee
rate
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Basis
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Social security
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Healthcare, maternity
leave, disability, death
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13.55%
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12.80%
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0.75%
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Full salary
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Pension
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1.70%
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1.60%
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0.10%
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Full salary
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Additional pension
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14.95%
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8.30%
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6.65%
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Ceiling of
€ 36,372
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Housing allowance
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0.10%
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0.10%
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Ceiling of
€ 36,372
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Housing allowance
(additional contribution - Companies with at least 20 employees) |
0.40% |
0.40% |
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Ceiling of
€ 36,372 |
Housing allowance
(additional contribution - Companies with at least 20 employees) |
0.50% |
0.50% |
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salary exceeding
€ 36.372 |
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Family allowance
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5.40%
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5.40%
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Full salary
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Workmen compensation
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Variable rate depending on the company
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Full salary
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CSG
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7.50%
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7.50%
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98.25% of gross salary
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CRDS
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0.50%
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0.50%
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98.25% of gross salary
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Unemployment Regime
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Unemployment
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6.40%
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4.00%
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2.40%
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Ceiling of
€ 145.488
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Funds
"AGS"
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0.30%
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0.30%
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Ceiling of
€ 145.488
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Additional pension funds
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Employees
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ARRCO
(Up to salary of € 36,372)
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7.50%
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4.50%
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3%
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Ceiling of
€ 36,372
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AGFF
(Up to salary of € 36,372)
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2%
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1.20%
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0.80%
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Ceiling of
€ 36,372
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ARRCO
(Salary between € 36,372 and € 109,119)
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20%
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12%
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8%
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Salary between
€ 36,372 and € 109,119
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AGFF
(Salary between € 36,372 and € 109,119)
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2.20%
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1.30%
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0.90%
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Salary between
€ 36,372 and € 109,119
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Managers
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ARRCO
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7.50%
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4.50%
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3%
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Ceiling of
€ 36,372
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Death insurance
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1.50%
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1.50%
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Ceiling of
€ 36,372
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AGFF
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2%
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1.20%
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0.80%
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Ceiling of
€ 36,372
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AGIRC
(Salary between € 36,372 and € 145,488)
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20.30%
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12.60%
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7.70%
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Salary between
€ 36,372 and € 145,488
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APEC
(Salary between € 36,372 and € 145,488)
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0.06%
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0.036%
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0.024%
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Salary between
€ 36,372 and € 145,488
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AGFF
(Salary between € 36,372 and € 145,488)
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2.20 %
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1.30%
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0.90%
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Salary between
€ 36,372 and € 145,488
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AGIRC
(Salary between € 145,488 and € 290,976)
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20.30%
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Free allocation
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Salary between
€ 145,488 and € 290,976
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Tempory exceptional
contribution
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0.35 %
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0.22%
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0.13%
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Ceiling of
€ 290,976
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(Up to date on March, 15th 2012)
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